Gujarat High Court
The Commissioner Of Income Tax vs Shilp Greavures Ltd. Opponent(S) on 14 December, 2007
Author: J.C.Upadhyaya
Bench: J.C.Upadhyaya
TAXAP/1188/2007 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1188 of 2007
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THE COMMISSIONER OF INCOME TAX Appellant(s)
Versus
SHILP GREAVURES LTD. Opponent(s)
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Appearance :
MR MANISH R BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 14/12/2007
ORAL ORDER
Heard learned Counsel for the appellant.
The Appeal is admitted in terms of the following questions: "[A] Whether the Appellate Tribunal is right in law and on facts in holding that interest u/s.234B and 234C is not leviable when the income is assessed u/s.115JA of the Act?
[B] Whether the Appellate Tribunal is right in law and on facts in holding that issue relating to levy of interest u/s.234B and 234C is debatable and therefore the said interest cannot be levied while processing the return u/s.143(1)(a) of the Act?"
Issue notice to the other side. Paper book be filed within 3 months. List the Appeal for final hearing after 3 months.
(Y.R. Meena, C.J.)
(J.C. Upadhyaya, J.)
[sn devu]pps/B
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TAXAP/1188/2007 2/2 ORDER
HC-NIC Page 2 of 2 Created On Fri Feb 19 02:12:32 IST 2016